Belgium’s Council of Ministers has approved a draft law to ratify the first protocol amending its 2014 income tax treaty with Norway, signed in 2021 to update the bilateral framework for avoiding double taxation and preventing fiscal evasion.
Belgium’s Council of Ministers approved a draft law on 2 October 2026 to ratify the protocol amending the 2014 Belgium–Norway income tax treaty.
The treaty aims to avoid double taxation on income and prevent fiscal evasion between the two countries.
Signed on 8 September 2021, the protocol is the treaty’s first amendment and will enter into force after the exchange of ratification instruments. It will apply from 1 January of the year following its entry into force.
The draft law will now be submitted to the Council of State for its opinion.
